If my community organisation (NFP) hires a DJ for an annual event e.g. a fundraising trivia night, am I correct that we need to pay superannuation for on them under s12 of the SGAA? (i.e. musical entertainers).
If we have to pay super, do we have any reporting requirements or is it enough to simply pay their super to the nominated super fund? They are not otherwise onboarded as employees (no PAYG or payroll tax), paid via billing not payroll.
This website seems to imply we don't need to report contractors in STP but I can't find the legal source: When to pay contractors super under Payday Super | Australian Taxation Office
Ours are not being captured in STP, and I'm not sure if there's some other sort of super reporting we should do.